This refers to the editorial “An unnecessary law” (August 6) about the imposition of imprisonment and fine for not meeting the target of spending the specified amount on corporate social responsibility (CSR). According to a study by KPMG India, the expenditure on CSR by India’s largest 100 firms stood at Rs 7,536. Rs 30 crore in the financial year ending 2018, up by 47 per cent from 2014 when the CSR was introduced in 2014. Besides, the number of companies spending less than the mandated CSR funds has dropped from 52 in 2014-15 to 33 now. And close to 99 per cent of these companies implemented their planned CSR policy successfully, up from 55 per cent in 2014-15.